asked the Financial Secretary to the Treasury the number of claims put forward by men of the mercantile marine for losses of property or

Member's permission, circulate it in the OFFICIAL REPORT.

Will the hon. Gentleman consider what the meaning of the Land Valuation Tax is, and whether any tax answering to that description has ever been imposed?

Mr. GRAHAM:

I am not sure that that arises, but I know exactly what the hon. Gentleman means.

Is it not the fact that the time the tax was in operation it cost 3½ million pounds?

Mr. GRAHAM:

That is a debatable figure, but if the hon. Gentleman looks at the detailed reply I think he will find that the information has been very fully given.

Following is the reply:

I regret that I am unable to divide the cost of the Land Valuation Office of the Inland Revenue Department between expenditure in connection with the Land Value Duties and the other functions of that office, which include the valuation of property passing on death for the purposes of estate, etc., duties, and valuations of property for other Government Departments. The net receipt from all Land Value Duties from their inception to the 31st March, 1924, amounted to £6,151,008. Details for each duty for the years from 1910–11 to 1920–21 will be found in Table 99 of the 64th Report of the Commissioners of Inland Revenue (Cmd. 1436). Particulars for the remaining years are as follow:

injuries sustained through enemy action at sea; how these compare with those put forward in respect of property on land damaged by enemy action; and what hitherto are the total awards in value made in respect of each category?

I am asked to reply. The number of officers and seamen of the mercantile marine (including fishermen) and of their dependants who have lodged claims against the £5,000,000 fund is approximately 23,000. 20,267 of these claimants have received £1,491,239. The number of claims lodged against the £5,000,000 fund in respect of property on land is 9,566. 3,662 of these claimants have so far received £1,846,830. In addition, about 25,000 persons have notified claims which will be considered against the proposed £300,000 fund for belated claimants. It is estimated that 90 per cent. of these claims are made by seafarers.

Is it possible to give greater consideration in the assessment of these claims to the physical sufferings occasioned by the claimants?

The intention is to give the same or greater consideration as laid down in the Report of the Commission.

Yes, but in the case of men suffering lifelong sufferings occasioned by war injuries, would the hon. Gentleman give consideration over and above the others?

If the hon. Gentleman will give me any special case he has in mind, I will look into it.

asked the Financial Secretary to the Treasury whether he is aware that, on a pro rata allocation of available funds by the Reparation Claims Department to all admitted claims, the men of the mercantile marine, who lost nearly all their property, will receive very little; and how does he propose to deal with their cases?

I have been asked to reply to this question also. The majority of the persons in question have received full payment out of the £5,000,000 of the assessed value of personal effects lost at sea, after deducting any compensation already received under the Board of Trade insurance schemes, payment in full having been made in every case up to £25. It is not proposed to take any further action.